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Spanish law dictates that inheritance tax should be declared within six months of the date of death. This six-month period is then added to the statute of limitations, so in effect the period stretches for four years and six months.
Under Spanish law, where there is no will, property is usually inherited by the spouse, children, or parents of the deceased. If there is no spouse or child, the property will be inherited by the parents of the deceased. If there are no parents, the property will be inherited by the siblings of the deceased.
Spanish succession law requires that a certain amount of the estate is left to children. This is often called 'forced heirship' and descendants must inherit two-thirds of their parents' inheritance: The first third must be distributed equally to all children or other descendants.
Upon your death anyone you have mentioned in your Spanish will can obtain a copy of the will, by first obtaining a certificate of last will from the General Registry of Last Wills and then applying to the corresponding Notary's office for a certified copy of the original document.
To make a will in Spain you must be over 14 years old, have your wishes in writing and it must be signed and certified before a 'notary'. It will then be registered at the central registry in Madrid, known as 'Registro General de Actos de Ultima Voluntad' (Central Registry of Wills).